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GST/HST Memoranda Series (by chapters)
19) Special sectors: Real property
19-1 Real Property and the GST/HST
19-1-1 Special Rules for Real Property under the HST
19-2 Residential Real Property
19-2-1 Residential Real Property - Sales
19-2-2 Residential Real Property - Rentals
19-2-3 Residential Real Property - Deemed Supplies
19-2-4 Residential Real Property - Special Issues
19-3 Real Property Rebates
19-3-1 Rebate for Builder-Built Unit (Land Purchased)
19-3-1-1 Stated Price Net of Rebate
19-3-2 Rebate for Builder-Built Unit (Land Leased)
19-3-3 Rebate for Cooperative Housing
19-3-4 Rebate for Owner-Built Homes
19-3-5 Rebate to Owner of Land Leased for Residential Use
19-3-6 Rebate on Non-Registrant's Sale of Real Property
19-3-7 Real Property Rebates - Special Issues
19-3-8 New Housing Rebates and the HST
19-4-1 Commercial Real Property - Sales and Rentals
19-4-2 Commercial Real Property - Deemed Supplies
19-5 Land and Associated Real Property
Date modified:
2006-12-09
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